| Joint
Incentives from IEAT and BOI |
Zone I |
Zone II |
Zone III |
| Corporate Income
TAX |
| General Industrial
Zone [GIZ] / Export Processing Zone [EPZ] / Free
Trade Zone [FTZ] |
100% Exemption
for
3 years |
100% Exemption
for
7 years |
100% Exemption for 8
years plus reduction of 50% for another 5 years |
| |
| |
| Dutes on Capital Goods
(Machineries, parts, accessories,
etc.) |
| General Industrial
Zone [GIZ] |
| Pay
50% |
Pay
50% |
Free |
| Export Processing
Zone [EPZ] - Incentives by IEAT |
| Free |
Free |
Free |
| |
| |
| Duties on Imported Raw
Material |
| General Industrial
Zone [GIZ] |
Exemption for 1 year
if
export at least 30% |
Exemption for 1 year
if
export at least 30% |
Exemption for 5 year
if
export at least 30%
and pay 25% for 5 years
for domestic sales |
| Export Processing
Zone [EPZ] - Incentives by IEAT |
| Free |
Free |
Free |
| |
| |
| VAT, Excise TAX Surcharge (BOI)
Import and Export Duty
(IEAT) |
| General Industrial
Zone [GIZ] |
| Normal
Rates |
Normal
Rates |
Normal
Rates |
| Export Processing
Zone [EPZ] - Incentives by IEAT |
| Free |
Free |
Free |
| |
| |
| Transportation, Electricity and
Water Supply |
| Double Deduction
from the cost from Taxable Income |
| General Industrial
Zone [GIZ] / Export Processing Zone
[EPZ] |
| Not
Applicable |
Not
Applicable |
For 10
Years |
| |
| |
| Infrastructure
Facilities |
Deduction from the
cost from Taxable Income
General Industrial
Zone [GIZ] / Export Processing Zone
[EPZ] |
| Not
Applicable |
Not
Applicable |
25% |
| |
| |
| *Incentives for investor in
Export Processing Zone [EPZ] are only provided
by IEAT |
| |
|